Sec 194-h

Kindly suggest me applicability of Sec 194-H for TDS liability in following case, if possible related judgments 

1-    To Motivate the sales team of the private financier (Mahindra Finance, HDFC Banks etc.) to do more finance ,target linked incentive scheme is launched.

2-    This incentive will be paid on incremental numbers over a prescribed limit.

3-    The incentive is payable to the financiers either in cash or travel vouchers




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